Abstract: The distribution of social sources is one of the most important problems in the history.According to the Scientific Development Theory,rational distribution means that the social basic rights are equally distributed,with the rights and obligations being basically equal,and that the basic rationality between the value distribution and the value creation should be realized.The government’s responsibilities should focus on these:providing good conditions in institutions,improving fiscal system and taking flexible fiscal measures,for promoting the government functions in the distribution.

Key words: government, rational distribution, responsibility